Mitch must make a difficult decision when he must choose which boy to rescue from the ocean, and the boy he does not save first ends up in a coma.

After all the beaches are closed down by Los Angeles budget commissioners looking to cut back on funding for the lifeguard squads of Baywatch. Mitch and the team organises a meeting on the beach with the three budget commissioners and some of the people rescued by the Baywatch lifeguards, they try to convince the city budget official not to stop funding for the lifeguards.